State tax filing

No, the de minimis safe harbor election is separate from the routine maintenance election. The de minimis safe harbor election is referencing receipts that are individually less than $2,500.

Not necessarily would the repairs & maintenance election be limited. It will depend on the 2% property value amount.

In example 1, it may be better to claim bonus depreciation and/or Section 179 deduction because these are capital improvements to allow the unit to be rented. This treatment still allows for these improvements to be fully deductible in the same year as the expense.

Enter them as leasehold improvements under Assets. TurboTax will prompt you regarding whether you want to claim bonus depreciation and/or Section 179.

In example 2, if these 20 units are in one building, then 2% would have been exceeded. It would be more expected to capitalize these improvements and claim bonus depreciation. 

The effect will be the same, but the presentation will require that you first list these assets before you depreciate them rather than listing them automatically as repairs and maintenance expenses.

See Publication 527 Residential Rental Property regarding Depreciation for more information, which also addresses de minimis safe harbor and the safe harbor for routine maintenance, as seen in the screen shot below.